
1 
This Order may be cited as the Inheritance Tax (Indexation) Order 1992.
2 
The amounts which, unless Parliament otherwise determines, shall be treated by virtue of section 8 of the Inheritance Tax Act 1984 as specified in the Table in Schedule 1 to that Act in relation to chargeable transfers on or after 6th April 1992 are as follows—

Portion of value
Lower Limit Upper Limit
Rate of tax
  Per cent.
£ £
0 147,000 NIL
147,000 — 40
Gregory Knight
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
10th March 1992